The lessee or tenant of lodging accommodations shall be liable for payment of the lodging excise tax. It shall be the duty of every owner, manager, or operator of lodging accommodations to secure said tax from the lessee or tenant of such lodging accommodations and pay over to the Fiscal Officer said taxes under the rules and regulations prescribed by the Fiscal Officer.
(Prior Code, § 34.23) (Ord. 2004-11, passed 4-20-2004) Penalty, see § 34.99